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S5057 (ACTIVE) - Details

S5057 (ACTIVE) - Summary

Extends the authority of the county of Nassau to impose additional sales and compensating use taxes; extends local government assistance programs in Nassau county.

S5057 (ACTIVE) - Sponsor Memo

BILL NUMBER:S5057
TITLE OF BILL: An act to amend the tax law, in relation to extending
the authority of the county of Nassau to impose additional sales and
compensating use taxes, and extending local government assistance
programs in Nassau county
DESCRIPTION:
This bill amends section 1210 the Tax Law to extend until November 30,
2017 the authorization for Nassau County to impose sales and
compensating use taxes at the current levels and amends section 1262-e
of the Tax Law to extend through 2017, the authorization for Nassau
County to use sales tax revenues to assist towns, cities and villages.
SUMMARY OF PROVISIONS:
Section 1 of the bill amends clause 2 of subparagraph (i) of the
opening paragraph of section 1210 of the tax law to extend until
November 30, 2017 the authorization for Nassau County to impose sales
and compensating use taxes at the current levels.
Section 2 of the bill amends section 1262-e of the tax law to extend
the authorization for Nassau County to establish local government
assistance programs through 2017.

Effective Date. The bill would become effective immediately.
REASONS FOR SUPPORT:
The authorization for Nassau County to impose sales and compensating
use taxes at the current levels presently expires on November 30,
2015. Although Nassau County has significantly improved its financial
management in recent years, it continues to face serious financial
challenges. The County is continuing to address its financial
difficulties on many fronts: cost-cutting, streamlining government
agencies, restructuring debt and other measures of fiscal discipline.
At this point, however, loss of monies flowing from the currently
authorized level of sales and compensating use taxes, would have
severe consequences for the County's financial status. By extending
the authorization until November 30, 2017, this bill would assure that
the County will be able to count on the same level of taxation in its
attempts to regain financial health while continuing to supply
acceptable levels of services to its citizens.
Section 1262-e of the Tax Law requires the County Legislature to fund
a local assistance program for its town and cities with one-third of
the revenues received by the County from the 1/4% sales and
compensating use tax additional to the regular 3% rate authorized by
Tax Law § 1210. Section 1262-e also authorizes the County to enact
local legislation establishing such a program for its villages, funded
from not in excess of 1/6th of the revenues received from the
imposition of the 1/4% sales and compensating use tax remaining after
the towns and cities have received their assistance. Towns, cities and
villages receiving such funding are precluded from claiming any
further funds from sales tax revenues. These jurisdictions depend on
the local government assistance program to, among other things, help
defray the costs of solid waste collection and disposal, maintain
conservation and environmental control programs and minimize real
property taxes.
FISCAL IMPLICATIONS:
None to the State. The continuation of the current sales and
compensating use tax, which is authorized by this bill, generates an
estimated $345 million in 2016 and $353 million in 2017 in essential
revenue for the County. Failure to do so could lead to a loss of jobs,
and threaten basic health and safety services that the County provides
to Nassau residents.

S T A T E O F N E W Y O R K
________________________________________________________________________
5057
2015-2016 Regular Sessions
I N S E N A T E
April 29, 2015
___________
Introduced by COMMITTEE ON RULES -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations
AN ACT to amend the tax law, in relation to extending the authority of
the county of Nassau to impose additional sales and compensating use
taxes, and extending local government assistance programs in Nassau
county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 2 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 136 of the laws of
2013, is amended to read as follows:
(2) the county of Nassau is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is three-quarters percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning January first, nineteen hundred eighty-six and ending
November thirtieth, two thousand [fifteen] SEVENTEEN, subject to the
limitation set forth in section twelve hundred sixty-two-e of this arti-
cle, and also at a rate which is one-half percent additional to the
three percent rate authorized above in this paragraph, and which is also
additional to the three-quarters percent rate also authorized above in
this clause for such county, for the period beginning September first,
nineteen hundred ninety-one and ending November thirtieth, two thousand
[fifteen] SEVENTEEN;
S 2. Section 1262-e of the tax law, as amended by chapter 136 of the
laws of 2013, is amended to read as follows:
S 1262-e. Establishment of local government assistance programs in
Nassau county. 1. Towns and cities. Notwithstanding any other provision
of law to the contrary, for the calendar year beginning on January
first, nineteen hundred ninety-eight and continuing through the calendar
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10720-01-5

S. 5057 2
year beginning on January first, two thousand [fifteen] SEVENTEEN, the
county of Nassau shall enact and establish a local government assistance
program for the towns and cities within such county to assist such towns
and cities to minimize real property taxes; defray the cost and expense
of the treatment, collection, management, disposal, and transportation
of municipal solid waste, and to comply with the provisions of chapter
two hundred ninety-nine of the laws of nineteen hundred eighty-three;
and defray the cost of maintaining conservation and environmental
control programs. Such special assistance program for the towns and
cities within such county and the funding for such program shall equal
one-third of the revenues received by such county from the imposition of
the three-quarters percent sales and use tax during calendar years two
thousand one, two thousand two, two thousand three, two thousand four,
two thousand five, two thousand six, two thousand seven, two thousand
eight, two thousand nine, two thousand ten, two thousand eleven, two
thousand twelve, two thousand thirteen, two thousand fourteen [and], two
thousand fifteen, TWO THOUSAND SIXTEEN, AND TWO THOUSAND SEVENTEEN addi-
tional to the regular three percent rate authorized for such county in
section twelve hundred ten of this article. The monies for such special
local assistance shall be paid and distributed to the towns and cities
on a per capita basis using the population figures in the latest decen-
nial federal census. Provided further, that notwithstanding any other
law to the contrary, the establishment of such special assistance
program shall preclude any city or town within such county from preempt-
ing or claiming under any other section of this chapter the revenues
derived from the additional tax authorized by section twelve hundred ten
of this article. Provided further, that any such town or towns may, by
resolution of the town board, apportion all or a part of monies received
in such special assistance program to an improvement district or special
district account within such town or towns in order to accomplish the
purposes of this special assistance program.
2. Villages. Notwithstanding any other provision of law to the contra-
ry, for the calendar year beginning on January first, nineteen hundred
ninety-eight and continuing through the calendar year beginning on Janu-
ary first, two thousand [fifteen] SEVENTEEN, the county of Nassau, by
local law, is hereby empowered to enact and establish a local government
assistance program for the villages within such county to assist such
villages to minimize real property taxes; defray the cost and expense of
the treatment, collection, management, disposal, and transportation of
municipal solid waste; and defray the cost of maintaining conservation
and environmental control programs. The funding of such local assistance
program for the villages within such county may be provided by Nassau
county during any calendar year in which such village local assistance
program is in effect and shall not exceed one-sixth of the revenues
received from the imposition of the three-quarters percent sales and use
tax that are remaining after the towns and cities have received their
funding pursuant to the provisions of subdivision one of this section.
The funding for such village local assistance program shall be paid and
distributed to the villages on a per capita basis using the population
figures in the latest decennial federal census. Provided further, that
the establishment of such village local assistance program shall
preclude any village within such county from preempting or claiming
under any other section of this chapter the revenues derived from the
additional tax authorized by section twelve hundred ten of this article.
S 3. This act shall take effect immediately.

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